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2017 (6) TMI 1201 - KERALA HIGH COURTFinalization of assessment - the petitioner is not liable to satisfy the alleged deficit 0.5% as the assessment here in question is 2013- 2014 and Exhibit.P5 amendment was brought into force only on 1.4.2016 - Held that: - though there is no appeal from the aforecited judgment, this Court would grant a conditional order, directing consideration of the appeal on executing a simple bond without sureties before the Assessing Officer with respect to the enhanced legal benefit fund - petition disposed off.
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